College of Business Administration
University of Hawai‘i, Manoa
SOA Update The Latest from the School of Accountancy
SOA welcomes the new director
Aloha to all of our friends and alumni,
It is my great pleasure to serve our students and colleagues as the Director of Inside
the School of Accountancy for the College of Business Administration at the this
University of Hawai'i at Manoa. The School of Accountancy has played an
important role in educating students for careers in their field of study. Half of issue...
the State of Hawaii's CPAs are graduates of our program, and our graduates Hawai‘i
hold leading positions not only in Hawai'i, but also in the US mainland and Conference
throughout the world.
Our curriculum and classrooms continue to incorporate new developments in the fields of account- About the
ing and technology. Our emphasis on the quality of education, as well as the integration of entrepre- CPA.......... .2
neurship and international business (East-West focus) into our curriculum, have been noted by U.S.
News and World Report for 2001, while state-of-the-art learning facilities and small class sizes Chair............2
(about 30 in upper division and 25 in graduate classes) create an environment conducive to learn-
ing. Focus on
School of Accountancy degrees are accredited by the AACSB International-Association to Advance
Collegiate Schools of Business International, the premier accreditation agency for schools of busi- Curriculum
ness and accounting throughout the world. Review.........3
This year, Shirley J. Daniel was selected as the Henry A. Walker, Jr. Distinguished Professor of Get to Know
Business Enterprise at the UH College of Business. We would like to congratulate Professor Daniel
as she serves as Walker Chair, a prestigious and the oldest endowed Chair in the College of
Business Administration. Student
The School of Accountancy would also like to congratulate Professors David Yang and Terry
Gregson for a successful Hawai'i Conference on Business. Year 2001 was the first year the confer-
ence was held in Hawai'i and both David Yang and Terry Gregson's initiative and leadership in
organizing the conference was vital to its success.
In addition to the School of Accountancy's extensive course offerings, students enjoy social, aca-
demic and professional development activities through student organizations, study-abroad pro-
grams and internships. I encourage you to discover the new developments and take advantage of the
opportunities available at the School of Accountancy at the University of Hawai'i at Manoa.
Hamid Pourjalali, Ph.D. First Edition
Director of The School of Accountancy Fall 2001-Spring 2002
Hawai‘i Conference About the CPA
on Business Provides CPA Examination Services
(CPAES), a NASBA division,
administers the Uniform CPA
Forum for Exchange Examination in 26 states. The
Uniform CPA Examination is one
of the nation's most comprehen-
The 2001 Hawai‘i Conference on sive and difficult examinations.
Business was held June 14 Subjects covered include
through June 17, 2001, at the Accounting and Reporting,
Auditing, Financial Accounting
Sheraton Waikiki in Honolulu.
and Reporting, and Business Law
The conference was sponsored by
and Professional Responsibilities.
the College of Business
Administration, University of The examination occurs in May
Hawai‘i at Manoa. The main goal and November of each year.
of the conference was to bring Applications must bear U.S.
together academicians and profes- Postal Service postmarks and
sionals from various business- must be mailed to CPA
related fields and throughout the Examination Services no later
world. The conference provided than March 1 for the May exami-
many opportunities for partici- were submitted for this conference nation and September 1 for the
pants to interact with members and over 500 educators participat- November exam. Applicants must
within and outside their own disci- ed in the conference. The confer- be at least 18 years of age, and
plines by presenting research and ence was established and adminis- meet the minimum educational
through formal and informal tered by Professors David Yang requirement (which includes the
socializing with peers. This year, and Terry Gregson, both from the new 150 required credit hours) at
more than 400 research papers School of Accountancy. the time of application OR expect
to meet it within 120 days follow-
Shirley Daniel Fills ing the examination. To obtain
additional information, go to:
After an inten- of Business at the University of in Hawaii to promote international
sive interna- Hawai‘i. The Walker Chair is the business and economic develop-
tional search, oldest endowed Chair in the ment as well as educational and
School of College and was endowed by the training programs in Hawaii.
Accountancy Amfac Corporation in 1982. The School of Accountancy
Professor, Dr. Daniel has generated nearly proudly congratulates Professor
Shirley J. $15 million in grants for the Daniel and wishes her luck as she
Daniel was College of Business. Using her serves as a leader and catalyst for
selected as the background in Accounting and research, instruction and practical
Henry A. Walker, Jr. Economics, Professor Daniel application of public-private busi-
Distinguished Professor of works closely with organizations ness partnerships.
Business Enterprise at the College
Focus on not only for the School of
Accountancy, but for the profes-
sion as a whole.
the Future: The SOA continues to incorpo-
rate technological changes within
the School so that students at the
Changes in University will be better equipped
for the fast-paced working envi-
ronment after graduation. In order
SOA to better prepare students for their
future careers, SOA will be
acquiring state-of-the-art facilities
The academic year 2001- 2002 by adding computers and making
brings great changes and improve- sure that the essential resources
ments to the School of are available for students. Along
Accountancy (SOA) in the with these additions, the ever-
College of Business changing environment outside the
Administration at the University University creates a need for cur-
of Hawai‘i at Manoa. This year riculum reevaluation to ensure that
the SOA will be reevaluating all students are learning all necessary
aspects of the school and looking information before graduating.
for ways to ensure a bright future
Accounting Curriculum Review
Four Phases of SOA Curriculum Evaluation All degrees offered by the College
of Business Administration (CBA)
are AACSB International-accredit-
1) Surveying alumni and faculty (July 2001)
ed by the Association to Advance
2) Creating sub-committees (members will include both Collegiate Schools of Business
academicians and practitioners) for Accounting International, the international
Information Systems, Auditing, Financial accrediting agency for schools of
Accounting, Governmental Accounting, Managerial business and accounting. The
Accounting, Tax Accounting, and Communication Skills College offers the only AACSB-
Development (August-September 2001) accredited Bachelor and Master of
3) Summarizing the results of surveys for the Business Administration and
sub-committees (September - October 2001) Master of Accountancy degrees in
4) Reevaluating the current course offerings and making the the state. This accreditation
necessary adjustments to the undergraduate ensures the uncompromising qual-
ity of education provided by CBA
accounting curriculum (October 2001)
at the University of Hawai‘i at
Get to Know the SOA Faculty
Meet The The Returning Professors
New Professors Shirley Daniel
State University, of Arkansas, 1987,
Sharon Cox 1985, CPA. Henry CPA.
Ph.D., University A. Walker, Jr.
of Kentucky, 2001 Distinguished Dr. Gregson joined
Professor of the UH Manoa in
Dr. Cox joins the Business 1988 and is a past
School of Enterprise Director of School of Accountancy.
Accountancy fac- His primary interests are financial
ulty in August Dr. Daniel joined the College of and behavioral accounting. Professor
2001. Her primary interests are taxa- Business Administration (CBA) in Gregson’s recent publications (with
tion and electronic commerce. Before 1986. She is the director of the Professors Tom Pearson and John
entering the doctoral program, she Pacific Asian Management Institute Wendell) describe auditor rotation
gained professional experience in (PAMI), director of the UH Center policies of government entities and
New York as a CPA. She is a member for International Business Education whistleblowing in the global econo-
of the American Institute of Certified and Research (CIBER), and the past my. He is the co-organizer of the
Public Accountants, the New York president of the Hawai‘i Society of Hawai‘i Conference on Business.
State Society of CPAs, the American CPAs. Dr. Daniel's areas of interest
Accounting Association and the are in international business and Manu Ka'iama
accounting, auditing and managerial MAcc, University
American Taxation Association.
accounting. She has received many of Hawai‘i at
Sharon enjoys swimming, scuba div-
ing, reading and listening to music. teaching awards from the SOA, the Manoa, 1988,
CBA, and UH Manoa. CPA.
Jeff Gramlich, Professor Ka'iama
Liming Guan Ph.D., University graduated with
Ph.D. in of Missouri- honors from the University of
Accounting Columbia, 1988, Hawai‘i with a master’s in account-
Oklahoma State CPA. ing. She teaches basic and intermedi-
University, 2001 ate financial principles, managerial
Dr. Gramlich accounting and writing intensive
Dr. Guan is one of joined UH Manoa auditing courses. Professor Ka’iama
our new faculty in 1989. He is a member of the has published articles in the Official
members who joins the faculty of American Taxation Association since Publication of the Hawai‘i Society of
School of Accountancy in the Fall of 1989, where he served on the board Certified Public Accountants,
2001. Professor Guan holds two mas- of trustees and held positions as sec- Honolulu Weekly and written numer-
ter’s degrees (in accounting, 1998 retary and vice president. Dr. ous sections in financial accounting
and agricultural economics, 1996). Gramlich has published articles in textbooks. She serves as treasurer in
He is interested in accounting infor- journals such as Journal of many non-profit organizations and is
mation systems and capital market Accounting Research, Journal of the deeply involved in the community.
research. He describes himself as a American Taxation Association and She is currently serving as the direc-
professional student who likes to get Accounting Horizons. He is currently tor of the Hawaiian Leadership
up late and stay up late. He swims, a visiting professor at the University Project.
plays soccer and enjoys married life. of Michigan.
Returning Professors Continued...
Paul Kazenski Jenny Teruya John Wendell
Ph.D. Georgia Ph.D., University Ph.D., Union
State University, of Arizona, 1998, College, 1989,
1991, CPA. CPA. CPA.
Dr. Kazenski Dr. Teruya joined Dr. Wendell joined
joined the UH Manoa in the University of
University of 1997. She is a Hawai‘i in 1989.
Hawai‘i at Manoa in 1992 and is cur- member of the American Accounting His areas of concentration are audit-
rently an associate professor of Association as well as the Institute of ing, accounting information systems,
Accounting. His publications include Management Accountants, where she statistics, and operations manage-
"Risk Based Guarantee Fund served as Director of Student ment. Professor Wendell has been the
Assessments: An Allocation Activities. Dr. Teruya is the recipient chair of the Research and Faculty
Alternative." Professor Kazenski of several honors awarded by the UH Development Committee of the CBA
served as editorial reviewer at the Manoa, including the Dennis Ching since August of 1999. Dr. Wendell is
American Institute for Chartered Outstanding Teaching Excellence the worlds leading expert in statistical
Property Casualty Underwriters from Award, Outstanding Faculty, and sampling methods applied to audit-
1997 to 1998. CBA Teaching Award. Professor ing.
Teruya has served as the faculty advi-
Thomas Pearson sor for Beta Alpha Psi student honor David Yang
LLM University of society since 1998. Ph.D., Columbia
Denver, 1987, University, 1985,
JD/MBA CMA, CFM.
Vanderbilt, 1984, Hamid Pourjalali
CPA. Ph.D.., Oklahoma Dr. Yang has been
State University, at UH Manoa since
Dr. Pearson joined 1992. 1985. He holds
UH Manoa in 1989 and teaches both two master’s degrees (accounting,
graduate and undergraduate level Dr. Pourjalali 1983 and MBA, 1979). His areas of
courses in taxation and ethics. He has joined UH Manoa interest are international accounting,
published over 30 articles in academ- in 1996 and is a and financial accounting. Dr. Yang
ic and professional journals. His member of the American Accounting has served as the president of
research focus is in areas such as Association as well as the European Association of Chinese Scholars in
international tax, tax audits and Accounting Association. He has pub- Hawai‘i (2000-2001) and is the co-
penalties, current tax topics, and lished over 20 journal articles in organizer of the 2001Hawai‘i
compliance with ethical standards. areas such as earnings management, Conference on Business. Dr. Yang
Professor Pearson has also been serv- ABC costing, and accounting educa- has published many books and arti-
ing as director of the Institute of tion. Dr. Pourjalali is the recipient of cles during his tenure at UH Manoa,
Management Accountants for the awards such as Dennis Ching and is the recipient of many Teaching
Hawai‘i Chapter since 1998 and is Outstanding Teaching Excellence Excellence Awards from the School
the recipient of many Teaching Award and CBA Teaching Award. He of Accountancy and College of
Excellence Awards from the School is currently serving as the director of Business Administration.
of Accountancy and College of School of Accounting.
Students Link CBA and
SOA with Community
Members of the Accounting Club
participate in activities that inte-
grate academic learning with
social interaction, both within the
College of Business
Administration and throughout the
local community. The Accounting
Club, a nationally recognized
organization, has won the Institute
of Management Accountants Gold
Certificate of Excellence for the
second consecutive year. In club-
sponsored events, members inter-
Members of BAP at Super Clubs Day 2001
act with professionals from the
community on a one-to-one basis
and tour accounting firms such as
the Big 5 and Grant Thornton. In
an award that recognizes the chap-
ters that exceed standards in pro-
fessional and service activities and
addition, workshops and seminars
as well as social events and
fundraisers encourage involve-
innovative programs. Beta Alpha
Psi follows the traditions of Toast
Masters with its BAP Masters, a
ment and foster learning for stu- program geared toward improving School of Accountancy is pleased
members' communication skills to have a visiting scholar,
dents seeking a career in account-
through active participation in a Professor Hidetoshi Masuda. Dr.
series of speeches. In addition to Masuda is a Professor of Law
its participation in several events from Takushoku University. He
Beta Alpha Psi (BAP) and activities, Beta Alpha Psi earned his Doctorate of Law
works closely with the Accounting (LLD) from Hosei University and
The Delta Theta Chapter is the Club to promote lasting relation- a Ph.D. degree in Law from Keio
local chapter of the national ships with the professional com- University. Dr. Masuda has pub-
organization Beta Alpha Psi, munity, while stressing the impor- lished books and articles in law
which offers membership exclu- tance of academic success. (in topics such as: legal theories of
sively to accounting students who protection of tax payers' rights)
meet specific academic standards. and is currently performing
For the past three years, the chap- research on U.S. tax laws in col-
ter has received the Superior laboration with Professor Tom
Chapter Award. The chapter has Pearson of the School of
also received the Regional Best Accountancy.
Practices Award and qualified for
the National Best Practices Award,
The School of Accountancy
The School of Accountancy is a professional school within the College of Business
Administration at the University of Hawai‘i at Manoa.
The primary mission of the School of Accountancy is to provide undergraduate
and graduate students with a high quality accounting education
relevant to a global economy, and to advance accounting and business knowledge
through basic and applied research and instructional knowledge.
Through teaching, research, service, and professional interaction,
with the highest priorities on teaching and research,
the School enriches the professional, business, and government communities,
particularly in Hawai‘i and the Asia-Pacific region.
College of Business Administration
University of Hawai‘i at Manoa
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